CBDT extends scope of filing of departmental appeal with low tax effect

The Central Board of Direct Taxes (CBDT) has modified Para 10 of Circular No. 3 of 2018 issued on 11-07-2018 that provides that adverse judgement relating to issues enumerated in said para should be contested no merits notwithstanding that the tax effect entailed is less than the monetary limits specified. The board has added two more clause to the Para 10.

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